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Prepare for takeoff : improving asset measurement and audit quality with drone-enabled inventory audit procedures

Christ, Margaret H.; Emett, Scott A.; Summers, Scott L.; … - In: Review of accounting studies 26 (2021) 4, pp. 1323-1343

Persistent link: https://www.econbiz.de/10012794151

A framework for using robotic process automation for audit tasks

Eulerich, Marc; Pawlowski, Justin; Waddoups, Nathan J.; … - In: Contemporary accounting research : the journal of the … 39 (2022) 1, pp. 691-720

Persistent link: https://www.econbiz.de/10013165416

The impact of audit technology on audit task outcomes : evidence for technology-based audit techniques

Eulerich, Marc; Masli, Adi; Pickerd, Jeffrey; Wood, David A. - In: Contemporary accounting research : the journal of the … 40 (2023) 2, pp. 981-1012

Persistent link: https://www.econbiz.de/10014289164

Editorial: the rise of accounting : making accounting information relevant again with exogenous data

Cheong, Arion; Duan, Huijue Kelly; Huang, Qing; … - In: Journal of emerging technologies in Accounting 19 (2022) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10014308784

A Framework of Applying Process Mining for Fraud Scheme Detection

Chiu, Tiffany; Wang, Yunsen; Vasarhelyi, Miklos A. - 2017

Process mining has been used for auditing and internal control risk assessment as an audit analytical tool. This paper … aims at providing a framework on how process mining can be applied to identify fraud schemes and assessing the riskiness of …/activities with potential fraud schemes and then assigning risk levels, which could be used as an automatic tool to test the fraud …

Persistent link: https://www.econbiz.de/10014120517

Impact of business analytics and enterprise systems on managerial accounting

Appelbaum, Deniz; Kogan, Alexander; Vasarhelyi, Miklos A.; … - In: International journal of accounting information systems 25 (2017), pp. 29-44

Persistent link: https://www.econbiz.de/10011730034

The impact of shadow IT systems on perceived information credibility and managerial decision making

Myers, Noah; Starliper, Matthew W.; Summers, Scott L.; … - In: Accounting horizons : a quarterly publication of the … 31 (2017) 3, pp. 105-123

Persistent link: https://www.econbiz.de/10011745994

Analytical procedures in external auditing : a comprehensive literature survey and framework for external audit analytics

Appelbaum, Deniz A.; Kogan, Alexander; Vasarhelyi, Miklos A. - In: Journal of accounting literature : the official journal … 40 (2018), pp. 83-101

Persistent link: https://www.econbiz.de/10012030470

The association between internal audit operations-related services and firm operating performance

Jiang, Like; Messier, William F.; Wood, David A. - In: Auditing : a journal of practice & theory 39 (2020) 1, pp. 101-124

Persistent link: https://www.econbiz.de/10012213730

Factors influencing recruitment of non-accounting business professionals into internal auditing

Bartlett, Geoffrey D.; Kremin, Joleen; Saunders, K. Kelli; … - In: Behavioral research in accounting 29 (2017) 1, pp. 119-130

Persistent link: https://www.econbiz.de/10011685640